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Notice

Annual Tax on Enveloped Dwellings Returns Notice

Find out when and how to submit an Annual Tax on an Enveloped Dwellings (ATED) return.

Updates to this page

From:
HM Revenue & Customs
Published:
7 April 2013
Last updated:
25 February 2026
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  1. Section 3 of the Notice has been updated to improve the guidance on how the Annual Tax on an Enveloped Dwellings (ATED) online service can be used.

  2. Details of which paragraphs have force of law have been updated. Links to the 'Check how to submit your ATED return' tool have been added to section 3.2 and section 11. Links to forms ATED51 and ATED52 have been added to section 3.3. Details of how to request a paper return have been updated.

  3. The guidance has been updated for qualifying housing co-operatives that can claim relief from the ATED charge for chargeable periods beginning 1 April 2020 onwards.

  4. The address for sending completed returns to has been updated.

  5. The guidance has been updated with information about how to make returns and how to make changes to your returns.

  6. Updated following changes to ATED paper returns.

  7. Updated to clarify how long a paper return takes to be delivered by post.

  8. Online versions of the Annual Tax on Enveloped Dwellings return forms have been withdrawn and relevant information in the Returns Notice has been updated.

  9. Updated to advise that the current online return forms will be withdrawn on 31 March 2018.

  10. This guide has been reviewed and updated to reflect recent process changes.

  11. Related guidance added on how to register for the new ATED online service.

  12. There have been changes to existing rate bands and a new rate band introduced.

  13. The Annual Tax on Enveloped Dwellings Return attachment has been updated.

  14. The Returns Notice has been reviewed and updated to reflect recent process changes and the introduction of the new Relief Declaration Return.

  15. The ATED guidance on completing a return has been updated to reflect legislative changes which came into effect on 1 April 2015.

  16. This page has been updated to include the latest version of the online and paper Annual Tax on Enveloped Dwellings returns.

  17. First published.

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Annual Tax on Enveloped Dwellings: Returns notice

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This notice explains how and when you need to submit an Annual Tax on an Enveloped Dwellings (ATED) return.

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